Ah yes, tax credits.
Unless you're not working, in which case no tax credit. And if you cannot get a spot, you cannot work, so no tax credit. And if you're income is low, your tax credit isn't going to be that high, so the 24k paid towards childcare doesn't really do anything.
And even at the max eligibility a family gets 6000 per year, but that drops childcare costs from 24k to 18k, still rampantly unaffordable. And according to O'Toole himself, that would be for the lowest tax bracket, so those earning under 40k a year.
The CPC childcare plan was hot garbage and nobody should be surprised that urban Canada flocked towards the LPC and the LPC childcare plan.